<SEC-DOCUMENT>0001104659-17-023239-index.html : 20170531
<SEC-HEADER>0001104659-17-023239.hdr.sgml : 20170531
<ACCEPTANCE-DATETIME>20170413092407
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-17-023239
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20170413

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Manchester United plc
		CENTRAL INDEX KEY:			0001549107
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				981063519
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		Old Trafford
		CITY:			Manchester
		STATE:			X0
		ZIP:			M16 ORA
		BUSINESS PHONE:		44(0)1618688000

	MAIL ADDRESS:	
		STREET 1:		Old Trafford
		CITY:			Manchester
		STATE:			X0
		ZIP:			M16 ORA

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Manchester United Ltd.
		DATE OF NAME CHANGE:	20120503
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g113421bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g113421bci001.jpg

</DOCUMENT>
</SEC-DOCUMENT>